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Corporate governance in five Arabian Gulf countries

Nabil Baydoun (Learners and Enterprise Development, HBMeU, Dubai, United Arab Emirates)
William Maguire (Accounting and Corporate Governance, University of Tasmania, Hobart, Australia)
Neal Ryan (Research Department, Southern Cross, Lismore, Australia)
Roger Willett (Accounting and Corporate Governance, University of Tasmania, Hobart, Australia)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 January 2013

4650

Abstract

Purpose

The purpose of this paper is to draw together available data as a means of comparing the state of corporate governance in five countries; Kuwait, Bahrain, the United Arab Emirates, Qatar and Oman. This comparison provides a basis for analyzing the efficacy of corporate governance and government regulation in the region.

Design/methodology/approach

The authors construct a measure of corporate governance using the OECD's 2005 survey data, which includes these and many other countries in the sample. The authors analyze the resulting measures in the light of ongoing institutional developments in each country.

Findings

Based on the corporate governance measurement scale, Oman is the clear leader among the five countries, followed by Kuwait and the United Arab Emirates. Bahrain and Qatar rank fourth and fifth, respectively.

Originality/value

This paper adds value by transforming the data in the OECD survey, thus adding to the limited information available on corporate governance and related issues in the Arabian Gulf.

Keywords

Citation

Baydoun, N., Maguire, W., Ryan, N. and Willett, R. (2013), "Corporate governance in five Arabian Gulf countries", Managerial Auditing Journal, Vol. 28 No. 1, pp. 7-22. https://doi.org/10.1108/02686901311282470

Publisher

:

Emerald Group Publishing Limited

Copyright © 2013, Emerald Group Publishing Limited

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